https://www.taxtmi.com/caselaws?id=73510 Refund of central excise duty on pre-budget stock was held not to be barred by limitation where the duty was paid under protest and the claim was made promptly after the levy was clarified as inapplicable. The Tribunal noted that the version of Rule 11 in force at the material time did not contain the later prohibition against such refund claims, so there was no statutory bar under Rule 11 read with Rule 173-J. Applying earlier decisions, it treated the levy as not legally exigible and held that substantial justice favoured refund. The Revenue's challenge failed and the refund claim succeeded. en-us Fri, 05 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 15:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73510 Refund of central excise duty on pre-budget stock was held not to be barred by limitation where the duty was paid under protest and the claim was made promptly after the levy was clarified as inapplicable. The Tribunal noted that the version of Rule 11 in force at the material time did not contain the later prohibition against such refund claims, so there was no statutory bar under Rule 11 read with Rule 173-J. Applying earlier decisions, it treated the levy as not legally exigible and held that substantial justice favoured refund. The Revenue's challenge failed and the refund claim succeeded. Case-Laws Central Excise Fri, 05 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73510